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研发费用税前加计扣除优惠政策在执行中,存在加计扣除政策不完全适应企业研发活动的一些新要求和核算管理与审核程序相对复杂等问题。在政策执行过程中,以下十七种情形不能享受加计扣除税收优惠。一、不属于税法列举的研发费用支出范围会计上所确认的研发费用支出并非是企业所得税研发费用加计扣除的依据。《企业所得税法》允许加计扣除的研发费用包括:研发人员的人工费用;研发活动直接投入费用;用于研发活动的仪器、设备的折
R & D Expenses Pre-tax deductions Preferential tax policies are implemented in the implementation of the existing requirements, with some deductions not fully meet the R & D activities of some new requirements and accounting management and audit procedures are relatively complex issues. In the process of policy implementation, the following seventeen kinds of situations can not enjoy the extra tax deduction. First, does not belong to the scope of the R & D expenses listed in the tax law Accounting recognized R & D expenses are not corporate income tax research and development costs plus deduction basis. The R & D expenses allowable by the Law on Enterprise Income Tax include: labor costs of research and development personnel; direct investment costs of research and development activities; equipment and equipment used in research and development activities